Civic Intelligence

Open Lunar Foundation

990 • Fiscal year 2023 • EIN 82-4265651

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 30, 2024

440 N Barranca Ave 1606Covina, CA 91723

(707) 563-9930

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

-1.3%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$116,340

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

33rd percentile

-0.9%

Faster asset growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-25%

Faster revenue growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,239,852

Down $11,220 (-0.9%) from 2022

Net Assets

Down

$1,236,495

Down $8,083 (-0.6%) from 2022

Liabilities

Down

$3,357

Down $3,137 (-48%) from 2022

Revenue

Down

$603,173

Down $205,060 (-25%) from 2022

Expenses

Down

$611,256

Down $146,179 (-19%) from 2022

Net Income

Down

-$8,083

Down $58,881 (-116%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $1,686,575Liabilities 2018: $7,764Net Assets 2018: $1,678,8112018Assets 2019: $3,194,340Liabilities 2019: $0Net Assets 2019: $3,194,3402019Assets 2020: $1,756,485Liabilities 2020: $9,715Net Assets 2020: $1,746,7702020Assets 2021: $1,217,413Liabilities 2021: $23,633Net Assets 2021: $1,193,7802021Assets 2022: $1,251,072Liabilities 2022: $6,494Net Assets 2022: $1,244,5782022Assets 2023: $1,239,852Liabilities 2023: $3,357Net Assets 2023: $1,236,4952023Assets 2024: $932,963Liabilities 2024: $16,243Net Assets 2024: $916,7202024

Highlighted filing

2023

Assets$1,239,852
Liabilities$3,357
Net Assets$1,236,495

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2018: $2,024,849Expenses 2018: $346,038Net Income 2018: $1,678,8112018Revenue 2019: $3,091,691Expenses 2019: $1,576,162Net Income 2019: $1,515,5292019Revenue 2020: $15,795Expenses 2020: $1,463,365Net Income 2020: -$1,447,5702020Revenue 2021: $53,847Expenses 2021: $606,837Net Income 2021: -$552,9902021Revenue 2022: $808,233Expenses 2022: $757,435Net Income 2022: $50,7982022Revenue 2023: $603,173Expenses 2023: $611,256Net Income 2023: -$8,0832023Revenue 2024: $339,356Expenses 2024: $659,131Net Income 2024: -$319,7752024

Highlighted filing

2023

Revenue$603,173
Expenses$611,256
Net Income-$8,083
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 30, 2024
Return Version
2023v5.0
Gross Receipts
$603,173
Mission and Program Overview

Mission

... To focus on cooperating toward scientific research in the public interest with the ultimate goal to develop settlements on the moon in a manner that benefits all of humanity.

The organization engages in programs and activities to create a peaceful, self-sustaining presence on the moon, with the goal of preserving earth's species and knowledge, and the positive evolution of human civilization

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$493,507$636,243▲ $142,736
Investments Other Securities$600,000$600,000→ $0
Savings and Temporary Cash Investments$153,954--
Prepaid Expenses and Deferred Charges$3,611$3,609▼ $2
Total Assets$1,251,072$1,239,852▼ $11,220
Liabilities
Other Liabilities$3,040$2,101▼ $939
Accounts Payable and Accrued Expenses$3,454$1,256▼ $2,198
Total Liabilities$6,494$3,357▼ $3,137
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,244,578$1,236,495▼ $8,083
Total Net Assets Fund Balance$1,244,578$1,236,495▼ $8,083
Total Liabilities and Net Assets / Fund Balance$1,251,072$1,239,852▼ $11,220

Asset Categories

AssetBook ValueDepreciationBasis
Financial Derivatives$600,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob MalthouseExec DirectoFT$116,340-$116,340
Rachel WilliamsActing ExecFT$48,805$3,517$52,322
Jessie Kate SchinglerSecretary/tr-$15,000-$15,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$601,623
Program Service Revenue
$0
Investment Income
$1,550
Other Revenue
$0
All Other Contributions
$559,623
Change in Net Assets
$-8,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,996
Grants and Similar Amounts Paid$132,534
Other Expenses$125,726
Total Fundraising Expense$68,694
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,539$70,862$47,744$180,145
Other Salaries and Wages$92,825$31,238$6,772$130,835
Grants to Domestic Individuals$72,200--$72,200
Grants to Domestic Orgs$60,334--$60,334
Conferences and Meetings$19,157$8,728$3,636$31,521
Fees for Services Accounting$3,660$25,529$1,432$30,621
Travel$22,875$5,462$257$28,594
Other Employee Benefits$7,760$9,874$5,286$22,920
Payroll Taxes$8,992$6,587$3,517$19,096
Information Technology$9,837$7,064$50$16,951
Insurance-$6,257-$6,257
Office Expenses$1,465$4,390-$5,855
Fees for Services Legal$1,178$4,615-$5,793
Fees for Services Other$134--$134
Total Functional Expenses$361,956$180,606$68,694$611,256
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Breaking Ground TrustWilmington, DE-Research Activity$60,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,101
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Our 990 was prepared collaboratively by our team and our accountants, and was precipitated by a full external review. The draft was reviewed by our operations coordinator and executive director and signed by our executive director.

Form 990, Page 6, Part VI, Line 12C

Our conflict of interest policy is fully utilised in our board meetings, especially with respect to decisions involving interested parties.

Form 990, Page 6, Part VI, Line 15A

In our team, compensation is decided through a rigorous process of comparing market rates for the type of work we do, and then aligning that with our internal restrictions.

Form 990, Page 6, Part VI, Line 19

Our governing documents including bylaws, and 1023, are available to anyone in our community within our filing system, and available to the general public upon written request.

Filing and Contact Details

Filer

Filer Name
Open Lunar Foundation
EIN
82-4265651
Phone
7075639930
Address
440 N BARRANCA AVE 1606, COVINA, CA 91723

Signing Officer

Name
Rachel Williams
Title
Acting Exec Director
Phone
5109345615
Signed
2024-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Williams
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
2

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE- AVE PMB 227, OAKLAND, CA 94602
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Open lunar foundation (the organization) is a california nonprofit public benefit corporation founded in january 2018. Our primary focus is to foster a peaceful and self-sustaining presence on the moon, with the goals of safeguarding earth's species and knowledge and promoting the positive evolution of human civilization. We achieve these goals through impactful initiatives, including but not limited to: o fellowships: an international fellowship program supporting young scholars in conducting cutting-edge research on lunar policy questions. O the breaking ground trust: demonstrating stewardship of lunar resources through a perpetual purpose trust. O lunar policy platform: advancing international lunar policy discussions between government actors. O the moon dialogs' lunar policy handbook (lph): developed a guidebook on policy and operational considerations for lunar activities in collaboration with partner organizations. O registry of lunar objects and activities: aiming to establish a global registry of lunar objects and activities o lunar timekeeping: proposing the concept of a local lunar time standard o policy advocacy: engaging in international dialogue on platforms such as the committee on the peaceful uses of outer space, the paris peace forum, apsco. In pursuit of our mission, the organization conducts fundraising efforts to secure necessary resources and provides grants to advance our objectives. The organization may also engage in ancillary or related activities that further contribute to fulfilling our mission.

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IRS990/MissionDesc0... TO FOCUS ON COOPERATING TOWARD SCIENTIFIC RESEARCH IN THE PUBLIC INTEREST WITH THE ULTIMATE GOAL OF DEVELOPING SETTLEMENTS ON THE MOON IN A MANNER THAT BENEFITS ALL OF HUMANITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0POLICY --OUR POLICY PROGRAM REMAINED STRONG THIS YEAR. EG: FELLOWSHIP PROGRAM: AN INTERNATIONAL FELLOWSHIP PROGRAM SUPPORTING YOUNG SCHOLARS IN CONDUCTING CUTTING-EDGE RESEARCH. WE RAN 4 FELLOWSHIPS OVER 2 PROJECTS IN 2023: LUNAR TIMEKEEPING- PROPOSES THE CONCEPT OF A LOCAL LUNAR TIME STANDARD. LUNAR REGISTRY OF OBJECTS AND ACTIVITIES- AIMING TO ESTABLISH A GLOBAL REGISTRY OF LUNAR OBJECTS AND ACTIVITIES. LUNAR POLICY PLATFORM: ADVANCING INTERNATIONAL LUNAR POLICY DISCUSSIONS BETWEEN GOVERNMENT ACTORS. OUTPUTS INCLUDE RESEARCH DEEP DIVES, REPORTS, EVENTS AND STAKEHOLDER ENGAGEMENT. WE ALSO ENGAGED IN INTERNATIONAL DIALOGUE ON PLATFORMS SUCH AS THE UN COPUOS, THE PARIS PEACE FORUM (2FTE)
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IRS990/ProgSrvcAccomActy3Grp/Desc0MOON DIALOGS LEADING EXPERT GROUPS CREATED LUNAR POLICY SOLUTIONS BASED ON EVIDENCE AND LESSONS FROM EARTH. THE MOON DIALOGS IS A PARTNERSHIP CONVENING LUNAR ACTORS ON TOPICS OF GOVERNANCE AND COORDINATION MECHANISMS FOR THE LUNAR SURFACE. THE DIALOGS INVITE INDUSTRY, GOVERNMENT AND ACADEMIA TO THE TABLE ON EQUAL FOOTING, WITH AN EMPHASIS ON PRACTICAL TOOLS, OPERATING MODELS, AND RIGHTS FRAMEWORKS. WE DEVELOPED AND PUBLISHED A GUIDEBOOK ON POLICY AND OPERATIONAL CONSIDERATIONS FOR LUNAR ACTIVITIES IN COLLABORATION WITH PARTNER ORGANIZATIONS. (1FTE)
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OPEN LUNAR FOUNDATION (THE ORGANIZATION) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION FOUNDED IN JANUARY 2018. OUR PRIMARY FOCUS IS TO FOSTER A PEACEFUL AND SELF-SUSTAINING PRESENCE ON THE MOON, WITH THE GOALS OF SAFEGUARDING EARTH'S SPECIES AND KNOWLEDGE AND PROMOTING THE POSITIVE EVOLUTION OF HUMAN CIVILIZATION. WE ACHIEVE THESE GOALS THROUGH IMPACTFUL INITIATIVES, INCLUDING BUT NOT LIMITED TO: O FELLOWSHIPS: AN INTERNATIONAL FELLOWSHIP PROGRAM SUPPORTING YOUNG SCHOLARS IN CONDUCTING CUTTING-EDGE RESEARCH ON LUNAR POLICY QUESTIONS. O THE BREAKING GROUND TRUST: DEMONSTRATING STEWARDSHIP OF LUNAR RESOURCES THROUGH A PERPETUAL PURPOSE TRUST. O LUNAR POLICY PLATFORM: ADVANCING INTERNATIONAL LUNAR POLICY DISCUSSIONS BETWEEN GOVERNMENT ACTORS. O THE MOON DIALOGS' LUNAR POLICY HANDBOOK (LPH): DEVELOPED A GUIDEBOOK ON POLICY AND OPERATIONAL CONSIDERATIONS FOR LUNAR ACTIVITIES IN COLLABORATION WITH PARTNER ORGANIZATIONS. O REGISTRY OF LUNAR OBJECTS AND ACTIVITIES: AIMING TO ESTABLISH A GLOBAL REGISTRY OF LUNAR OBJECTS AND ACTIVITIES O LUNAR TIMEKEEPING: PROPOSING THE CONCEPT OF A LOCAL LUNAR TIME STANDARD O POLICY ADVOCACY: ENGAGING IN INTERNATIONAL DIALOGUE ON PLATFORMS SUCH AS THE COMMITTEE ON THE PEACEFUL USES OF OUTER SPACE, THE PARIS PEACE FORUM, APSCO. IN PURSUIT OF OUR MISSION, THE ORGANIZATION CONDUCTS FUNDRAISING EFFORTS TO SECURE NECESSARY RESOURCES AND PROVIDES GRANTS TO ADVANCE OUR OBJECTIVES. THE ORGANIZATION MAY ALSO ENGAGE IN ANCILLARY OR RELATED ACTIVITIES THAT FURTHER CONTRIBUTE TO FULFILLING OUR MISSION.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0UNUSUAL GRANTS FROM PRIOR YEARS. FOUNDERS FOR GOOD 3/25/19 2,000,000 EARTHRISE ORBITER GRANT (2019) SERGEY BRIN FAMILY FNDN 5/21/19 1,000,000 EARTHRISE ORBITER GRANT (2019)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPEN LUNAR FOUNDATION (THE ORGANIZATION) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION FOUNDED IN JANUARY 2018. OUR PRIMARY FOCUS IS TO FOSTER A PEACEFUL AND SELF-SUSTAINING PRESENCE ON THE MOON, WITH THE GOALS OF SAFEGUARDING EARTH'S SPECIES AND KNOWLEDGE AND PROMOTING THE POSITIVE EVOLUTION OF HUMAN CIVILIZATION. WE ACHIEVE THESE GOALS THROUGH IMPACTFUL INITIATIVES, INCLUDING BUT NOT LIMITED TO: O FELLOWSHIPS: AN INTERNATIONAL FELLOWSHIP PROGRAM SUPPORTING YOUNG SCHOLARS IN CONDUCTING CUTTING-EDGE RESEARCH ON LUNAR POLICY QUESTIONS. O THE BREAKING GROUND TRUST: DEMONSTRATING STEWARDSHIP OF LUNAR RESOURCES THROUGH A PERPETUAL PURPOSE TRUST. O LUNAR POLICY PLATFORM: ADVANCING INTERNATIONAL LUNAR POLICY DISCUSSIONS BETWEEN GOVERNMENT ACTORS. O THE MOON DIALOGS' LUNAR POLICY HANDBOOK (LPH): DEVELOPED A GUIDEBOOK ON POLICY AND OPERATIONAL CONSIDERATIONS FOR LUNAR ACTIVITIES IN COLLABORATION WITH PARTNER ORGANIZATIONS. O REGISTRY OF LUNAR OBJECTS AND ACTIVITIES: AIMING TO ESTABLISH A GLOBAL REGISTRY OF LUNAR OBJECTS AND ACTIVITIES O LUNAR TIMEKEEPING: PROPOSING THE CONCEPT OF A LOCAL LUNAR TIME STANDARD O POLICY ADVOCACY: ENGAGING IN INTERNATIONAL DIALOGUE ON PLATFORMS SUCH AS THE COMMITTEE ON THE PEACEFUL USES OF OUTER SPACE, THE PARIS PEACE FORUM, APSCO. IN PURSUIT OF OUR MISSION, THE ORGANIZATION CONDUCTS FUNDRAISING EFFORTS TO SECURE NECESSARY RESOURCES AND PROVIDES GRANTS TO ADVANCE OUR OBJECTIVES. THE ORGANIZATION MAY ALSO ENGAGE IN ANCILLARY OR RELATED ACTIVITIES THAT FURTHER CONTRIBUTE TO FULFILLING OUR MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR 990 WAS PREPARED COLLABORATIVELY BY OUR TEAM AND OUR ACCOUNTANTS, AND WAS PRECIPITATED BY A FULL EXTERNAL REVIEW. THE DRAFT WAS REVIEWED BY OUR OPERATIONS COORDINATOR AND EXECUTIVE DIRECTOR AND SIGNED BY OUR EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR CONFLICT OF INTEREST POLICY IS FULLY UTILISED IN OUR BOARD MEETINGS, ESPECIALLY WITH RESPECT TO DECISIONS INVOLVING INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN OUR TEAM, COMPENSATION IS DECIDED THROUGH A RIGOROUS PROCESS OF COMPARING MARKET RATES FOR THE TYPE OF WORK WE DO, AND THEN ALIGNING THAT WITH OUR INTERNAL RESTRICTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUR GOVERNING DOCUMENTS INCLUDING BYLAWS, AND 1023, ARE AVAILABLE TO ANYONE IN OUR COMMUNITY WITHIN OUR FILING SYSTEM, AND AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ACTING EXEC DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN LUNAR FOUNDATION
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ReturnHeader/ReturnTs02024-10-31T15:47:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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